ROC Annual Return Filling

ROC Return Filling

ROC filing is the process of submitting audited financial statements and annual returns to the Registrar of Companies (ROC). This is a mandatory requirement for all companies registered under the Companies Act, 2013. The audited financial statements must be filed within six months of the end of the financial year.

Income tax returns are submitted to the Income Tax department, while ROC returns are filed with the Ministry of Corporate Affairs (MCA). The specific forms required for ROC filing vary depending on the type of company. However, some common forms include Form AOC-4 for filing audited financial statements, Form MGT-7 for filing annual returns, and Form MGT-9 for filing director’s report.

Benefits of ROC filing

  • Enhances transparency and accountability: ROC filings provide stakeholders with access to important information about a company’s financial health and performance. This transparency can help to build trust with investors, creditors, and customers.
  • Improves compliance: ROC filings ensure that companies are complying with all applicable laws and regulations. This can help to avoid legal penalties and fines.
    Access to funding: Banks and other financial institutions often require companies to be ROC compliant before providing loans or other financing.
  • Facilitates business operations: ROC filings are sometimes required to perform certain business activities, such as opening a bank account or obtaining a license.

Document Required for ROC

  • Auditor’s report
  • Director’s report
  • Balance sheet
  • Profit and loss account
  • Fixed assets schedule
  • List of shareholders
  • List of directors